chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to services
exempted from consumers sales tax; exempting services of
private investigators from consumers sales tax.

Be it enacted by the Legislature of West Virginia:
That section eight, article fifteen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:ARTICLE 15. CONSUMER SALES TAX.§11-15-8. Furnishing of services included; exceptions. The provisions of this article shall apply not only to
selling tangible personal property, but also to the furnishing of
all services, except professional and personal services, and
except those services furnished by corporations subject to the
control of the public service commission and those services
furnished by private investigators.

NOTE: The purpose of this bill is to exempt the services of
private investigators from consumer sales tax.

Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.